The tariff classification of a laminated needloom felt material, for use in the curing of concrete, from China.

N034760 August 28, 2008 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Mr. Joseph Schnitzler Itochu Building Products Company, Inc. 660 White Plains Road, 5th Floor Tarrytown, NY 10591 RE: The tariff classification of a laminated needloom felt material, for use in the curing of concrete, from China. Dear Mr. Schnitzler: In your letter dated July 7, 2008, you requested a tariff classification ruling. The instant sample consists of three distinct layers. There is a middle layer composed of woven polyethylene plastic strips which measure less than 5 mm in apparent width and, as such, are considered to be man-made textile for tariff purposes. These strips are clear in color and have been visibly coated on their outer or exposed surface with a milky-white polyethylene plastics material. This coated fabric has been laminated to a needloom felt material which is composed of PET staple fibers and forms the posterior surface. This material will be imported as roll goods measuring 5-feet in width and 100-feet in length. When used in the curing of freshly laid concrete, the material allows the concrete to remain hydrated during warm weather by curing, absorbing and retaining water and also, by reflecting the sun’s rays. Both the PE coated fabric and the needleloom felt material impart equally to the essential character of this item and, as such classification resulted in the eligible tariff provision that occurs last. You provided the following weight specifications for this material: Wt. of PE coating (top layer): 150 g/m² Wt. of PE woven layer: 20 g/m² Wt. of Needlefelt: 60 g/m² Total Wt.: 230 The applicable subheading for the material will be 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division